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The financial circulars

  • NOTES ON REGULATIONS ON ELECTRONIC LABOR CONTRACTS FROM July 1, 2026 UNDER DECREE 337/2025/ND-CP NOTES ON REGULATIONS ON ELECTRONIC LABOR CONTRACTS FROM July 1, 2026 UNDER DECREE 337/2025/ND-CP 14/01/2026 View: 17 Decree No. 337/2025/ND-CP, issued on December 24, 2025 and effective from January 1, 2026, regulates in detail the establishment and operation of the electronic labor contract system in Vietnam.
  • LATEST REGULATIONS ON TET BONUS 2026 THAT BUSINESSES AND EMPLOYEES NEED TO KNOW LATEST REGULATIONS ON TET BONUS 2026 THAT BUSINESSES AND EMPLOYEES NEED TO KNOW 05/01/2026 View: 34 Tet bonus is an important expense that shows recognition for employees' contributions in the past year.
  • HOW TO CALCULATE PERSONAL PIT TAX WITH PARTIAL PROGRESSIVE TAX SCHEDULE IN 2026 HOW TO CALCULATE PERSONAL PIT TAX WITH PARTIAL PROGRESSIVE TAX SCHEDULE IN 2026 16/12/2025 View: 37 On December 10, 2025, the National Assembly officially finalized the partially progressive tax schedule adjusted from 7 levels to 5 levels, this is an important change that directly affects the way the tax obligations of workers nationwide are determined.
  • FROM 2026 WHAT NEW POINTS WILL THERE BE IN PERSONAL INCOME TAX? FROM 2026 WHAT NEW POINTS WILL THERE BE IN PERSONAL INCOME TAX? 12/12/2025 View: 92 On December 10, 2025, the National Assembly officially passed the revised Personal Income Tax Law 2025, effective from July 1, 2026, with notable major changes from adjusting the partial progressive tax schedule to tax-free revenue.
  • SYNTHESIS OF WORK ENTERPRISES NEED TO PERFORM AT THE END OF 2025 AND EARLY 2026 SYNTHESIS OF WORK ENTERPRISES NEED TO PERFORM AT THE END OF 2025 AND EARLY 2026 09/12/2025 View: 87 The end of the year is an important time for businesses when they must complete a series of tasks on book review, tax finalization and financial reporting.
  • THE MOST DETAILED PROCESS FOR MAKING THE 2025 YEAR-END FINANCIAL REPORT THE MOST DETAILED PROCESS FOR MAKING THE 2025 YEAR-END FINANCIAL REPORT 01/12/2025 View: 96 Preparing year-end financial reports is an important task, requiring meticulousness and strict compliance with legal regulations, especially when 2025 is about to end, this is the last reporting period before major changes in accounting regimes can be applied.
  • COMPARE DETAILED ACCOUNTING SYSTEMS CIRCULAR 99/2025 AND CIRCULAR 200/2014 COMPARE DETAILED ACCOUNTING SYSTEMS CIRCULAR 99/2025 AND CIRCULAR 200/2014 10/11/2025 View: 101 Join CADS to review important changes in the accounting account system according to Circular 99/2025/TT-BTC.
  • OVERVIEW OF THE DIFFERENCES BETWEEN CIRCULAR 99/2025/TT-BTC AND CIRCULAR 200/2014/TT-BTC OVERVIEW OF THE DIFFERENCES BETWEEN CIRCULAR 99/2025/TT-BTC AND CIRCULAR 200/2014/TT-BTC 06/11/2025 View: 99 On October 27, 2025, the Ministry of Finance issued Circular 99/2025/TT-BTC replacing Circular 200/2014/TT-BTC, effective from January 1, 2026.
  • CASES OF TRANSFER MONEY FROM PERSONAL ACCOUNT TO COMPANY ACCOUNT AND LATEST REQUIRED NOTES 2026 CASES OF TRANSFER MONEY FROM PERSONAL ACCOUNT TO COMPANY ACCOUNT AND LATEST REQUIRED NOTES 2026 06/11/2025 View: 69 In business activities, transferring money from personal accounts to company accounts is quite common.
  • NEW POINTS IN CIRCULAR 99/2025/TT-BTC CORPORATE ACCOUNTING REGIME REPLACES CIRCULAR 200/2014/TT-BTC EFFECTIVE January 1, 2026 NEW POINTS IN CIRCULAR 99/2025/TT-BTC CORPORATE ACCOUNTING REGIME REPLACES CIRCULAR 200/2014/TT-BTC EFFECTIVE January 1, 2026 31/10/2025 View: 107 On October 27, 2025, the Ministry of Finance officially issued Circular 99/2025/TT-BTC guiding the corporate accounting regime.
  • NOTES FOR BUSINESS HOUSEHOLDS AND INDIVIDUALS IN THE PROJECT TO CONVERT TAX MANAGEMENT MODELS AND METHODS WHEN January 1, 2026, STOCK TAX IS Abolished NOTES FOR BUSINESS HOUSEHOLDS AND INDIVIDUALS IN THE PROJECT TO CONVERT TAX MANAGEMENT MODELS AND METHODS WHEN January 1, 2026, STOCK TAX IS Abolished 21/10/2025 View: 112 On October 6, 2025, the Ministry of Finance issued Decision 3389/QD-BTC, officially approving the Project on converting tax management models and methods for business households and individuals when eliminating presumptive tax.
  • Summary of newly established business procedures that accountants need to be implemented in 2025 Summary of newly established business procedures that accountants need to be implemented in 2025 04/10/2025 View: 142 In 2025, with a series of new policies on taxes and regulations on newly established enterprises and businesses, it is necessary to master the tax procedures to ensure compliance with the law and avoid administrative penalties.
  • How do business households declare tax when January 1, 2026 offers stock tax? How do business households declare tax when January 1, 2026 offers stock tax? 17/09/2025 View: 115 From January 1, 2026, the form of securities for business households will officially be removed according to the Resolution of the Politburo.
  • The noticeable new points of the VAT Law takes effect from July 1, 2025 The noticeable new points of the VAT Law takes effect from July 1, 2025 09/09/2025 View: 165 Value -added tax law (VAT) No. 48/2024/QH15 has officially taken effect from July 1, 2025.
  • New points in the Law on Corporate Income Tax 2025 take effect from October 1, 2025 New points in the Law on Corporate Income Tax 2025 take effect from October 1, 2025 24/07/2025 View: 185 On June 14, the National Assembly passed the 2025 Corporate Income Tax Law stipulating taxpayers, taxable income, tax exempted, incentives and corporate income tax tightening.
  • IFRS Vietnam 2025: The roadmap and requirements for listed businesses IFRS Vietnam 2025: The roadmap and requirements for listed businesses 23/05/2025 View: 229 The implementation and application of international financial statements (IFRS) is considered one of the important breakthroughs to unify the financial and accounting information in enterprises.
  • Decree 70/2025/ND-CP: important new points for replacement and adjustment of electronic invoices from June 1, 2025 Decree 70/2025/ND-CP: important new points for replacement and adjustment of electronic invoices from June 1, 2025 13/05/2025 View: 288 The Government has issued Decree 70/2025/ND-CP, officially effective from June 1, 2025.
  • Congratulations to the 50th anniversary of the Liberation of the South - Unifying the country (April 30, 1975 - April 30, 2025) Congratulations to the 50th anniversary of the Liberation of the South - Unifying the country (April 30, 1975 - April 30, 2025) 28/04/2025 View: 280
  • What businesses need to do in March 2025 What businesses need to do in March 2025 28/02/2025 View: 369 March 2025 marked an important milestone for business activities when businesses entered a strong development period after the first quarter of the year.
  • 21 accounting tasks need to be done at the end of 2024 and early 2025 21 accounting tasks need to be done at the end of 2024 and early 2025 17/01/2025 View: 450 The end of 2024 and the beginning of 2025 are the busiest times for corporate accountants.
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